ULT202


Course Title Course Code Program Level
TURKISH TAXATION SYSTEM İŞL328 Business Administration B.A. / B.Sc.

Course Term
(Course Semester)
Teaching and Learning Methods
Credits
Theory Practice Lab Projects/Field Work Seminars/Workshops Other Total Credits ECTS Credits
06
(Spring)
42 84 126 3 5

Teaching Staff
Language of Instruction Türkçe (Turkish)
Type Of Course Compulsory
Prerequisites
Recommended Optional Programme Component
Course Objectives Aims to teach the structure and function of the indirect (VAT, SCT) and direct (Income and Corporation Taxes) in Turkey
Course Content This course includes the theoretical and practical aspects of income, consumption and wealth taxes .
Learning Outcomes (LO) The students who attended the course and were successful at the end of semester will acquire the followings; 1- will be able to understand and grasp the taxpayers, tax issues, impositions, accrual and payment times, 2- will be able to define status of special and privileged in the Income, corporate, Value Added and Excise taxes. 3- will be able to know when and how the tax declaration will be given; when tax instalments will be payed.
Mode of Delivery Face to face
Course Outline
Week Topics
1. Week In general, the Turkish Tax System, historical development. Classification of taxes.
2. Week Income Tax: subject, payer, exemptions and exceptions.
3. Week Income tax: imposition, accrual and payment times, simple procedures.
4. Week Income Tax: commercial, agricultural and real estate capital gains taxation of income earned
5. Week Income Tax: taxation of securities, income collection and discounts.
6. Week Corporate Tax: The Subject of the taxpayer, exemptions and exceptions,
7. Week Corporate tax: calculation of earnings and tax base, imposition, accrual and payment times
8. Week MIDTERM EXAM
9. Week VAT: Subject of the taxpayer, exemptions and exemptions, the tax schedule
10. Week VAT: Tax calculation of rebates and tax refunds:
11. Week SCT: Subject of the taxpayer, exemptions and exemptions, the tax schedule
12. Week SCT: Tax Calculation, rebates and tax refunds
13. Week Other Taxes: Estate Tax, the overall information
14. Week Other Taxes: Motor Vehicles Tax, the overall information
Assessment
  Percentage(%)
Mid-term (%) 40
Quizes (%)
Homeworks/Term papers (%)
Practice (%)
Labs (%)
Projects/Field Work (%)
Seminars/Workshops (%)
Final (%) 60
Other (%)
Total(%) 100
Course Book (s) and/or References Lecture notes, presentation slides
Work Placement(s)
The Relationship between Program Qualifications (PQ) and Course Learning Outcomes (LO)

 

PQ1

PQ2

PQ3

PQ4

PQ5

PQ6

PQ7

PQ8

PQ9

PQ10

PQ11

PQ12

PQ13

PQ14

LO1

5

1

 

 

 

 

2

 

 

 

 

 

 

 

LO2

5

1

 

 

 

 

2

 

1

 

 

 

 

 

LO3

5

1

 

 

 

 

2

 

1

 

 

 

 

 

 

* Contribution Level : 1 Very low    2 Low     3 Medium     4 High      5 Very High